Encyclopedia of International Accounting

This Encyclopedia presents a comprehensive overview of international accounting. Top scholars in the field highlight key issues such as accounting standards, sustainability reporting, ethical standards, corporate governance, theories of regulation, and international institutions. With an examination of core concepts and definitions surrounding international accounting, including tax havens, money laundering, international auditing, and global accounting standards, it covers both key theories and current challenges in the field. Theories of regulation form a framework for entries to explain why governments intervene in markets in order to regulate economic activities, covering public interest theory, capture theory, rent-seeking theory, institutional theory, and regulatory competition theory. The Encyclopedia further looks at issues connected to globalization such as the benefits and costs of adopting international financial reporting standards, the major factors affecting international accounting practices, and the challenges of managing multinational corporations. Key Features: Entries divided into thematic sections for ease of reference Summarizes trends of qualitative and quantitative research in international accounting Includes commentaries on 167 cross-continent jurisdictions regarding the adoption of international financial reporting standards Outlines the institutions linked to international accounting practices, including the IASB, IFAC, International Monetary Fund, and World Trade Organisation This Encyclopedia is an insightful read for accounting scholars, international accounting regulators, and practitioners in accounting, audit firms, and business.